Down Under Products, Limited, of Australia has budgeted sales of its popular boomerang for the next four months as follows: Unit Sales April 84,000 May 90,000 June 124,000 97,000 The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end-of- month inventory levels must equal 20% of the following month's unit sales. The inventory at the end of March was 16,800 units. Required: Prepare a production budget by month and in total, for the second quarter. Joly Down Under Products, Limited, Production Budget April May June Quarter Budgeted unit sales Total needs Required production in units